Class Cost of Service Study Function, Classification Allocation Factor by Major Account

Transcription

1 Page 1 of 8 RATE BASE Plant in Service Intangible Plant Organizational Expense 12,146 12,146 LABOR Franchise & Consents 11,328,506 11,328,506 LABOR Misc. Intangible Plant 27,129,835 27,129,835 LABOR Misc. Intangible Plant (software) 27,381,934 27,381,934 LABOR Sub-total 65,852,420 65,852,420 Production Plant Steam Production 34,432,458 34,432,458 F_PRODU PKSUB CP_MAX ADJ_SALES Nuclear Production 81,456,180 81,456,180 F_PRODU PKSUB CP_MAX ADJ_SALES Hydro Production 200,685, ,685,882 F_PRODU ENE ADJ_SALES Other Production - GT & Diesel 39,243,895 39,243,895 F_PRODU PKSUB CP_MAX ADJ_SALES Other Production - Other 154,648, ,648,868 F_PRODU ENE ADJ_SALES Rate Base Adjustment 92,602,539 92,602,539 PPLT_TEST Sub-total 603,069, ,069,822 Transmission Plant Land 1,690,881 1,690,881 F_TRANS DEM CPxTRANS Land Rights 3,486,453 3,486,453 F_TRANS DEM CPxTRANS Structures & Improvements 9,103,862 9,103,862 F_TRANS DEM CPxTRANS Station Equipment 117,579, ,579,233 F_TRANS DEM CPxTRANS Towers and Fixtures 351, ,058 F_TRANS DEM CPxTRANS Poles and Fixtures 42,708,883 42,708,883 F_TRANS DEM CPxTRANS OH Conductors & Devices 39,126,252 39,126,252 F_TRANS DEM CPxTRANS Roads and Trails 1,010 1,010 F_TRANS DEM CPxTRANS Asset Retirement Costs for Transmission Plant 38,091 38,091 F_TRANS DEM CPxTRANS Rate Base Adjustment (28,341,197) (28,341,197) F_TRANS DEM CPxTRANS Sub-total 185,744, ,744,526 Distribution Plant Land 2,547,779 2,547,779 F_DISTR DEM CMAX_P Land Rights 14,421,607 14,421,607 F_DISTR DEM CMAX_P Structures & Improvements 25,689,257 25,689,257 F_DISTR DEM CMAX_P Station Equipment 89,185,787 89,185,787 F_DISTR DEM CMAX_P Spare Equipment 5,946,163 5,946,163 F_DISTR DEM CMAX_P Poles, Towers, and Fixtures - Primary 127,620, ,620,545 F_DISTR DEM CMAX_P Poles, Towers, and Fixtures - Secondary 25,827,722 25,827,722 F_DISTR DEM NCP_S Other Smart Power Assets 8,515,680 8,515,680 F_DISTR DEM CMAX_P Overhead Conductors and Devices - Primary 139,272, ,272,214 F_DISTR DEM CMAX_P Overhead Conductors and Devices - Secondary 39,971,305 39,971,305 F_DISTR DEM NCP_S Underground Conduit - Primary 14,336,721 14,336,721 F_DISTR DEM CMAX_P Underground Conduit - Secondary 3,522,900 3,522,900 F_DISTR DEM NCP_S Underground Conductors & Devices - Primary 15,726,455 15,726,455 F_DISTR DEM CMAX_P Underground Conductors & Devices - Secondary 18,715,226 18,715,226 F_DISTR DEM NCP_S Line Transformers - Primary 17,000,329 17,000,329 F_DISTR DEM CMAX_P Line Transformers - Secondary 106,834, ,834,822 F_DISTR DEM NCP_S Services 44,580,013 44,580,013 F_DISTR CUS SERV Meters 10,431,814 10,431,814 F_DISTR CUS METERS Smart Grid Meters 28,121,806 28,121,806 F_DISTR CUS METERS Installations on Customer Premises 1,194,900 1,194,900 F_DISTR DEM STLGHT Street Lighting and Signal Systems 15,935,082 15,935,082 F_DISTR DEM STLGHT Asset Retirement Costs for Distribution Plant 340, ,709 DISTR_DIRECT Rate Base Adjustment 60,820,548 60,820,548 DISTR_DIRECT Sub-total 816,559, ,559,386 General Plant Land 3,072,666 3,072,666 PTD_PLT Land Rights 9,708 9,708 PTD_PLT Structures & Improvements 41,916,265 41,916,265 PTD_PLT Structures & Improvements 105, ,063 PTD_PLT Furniture and Equipment 6,151,762 6,151,762 PTD_PLT Computer Hardware 15,220,399 15,220,399 PTD_PLT Transportation Equipment - Light Vehicle 7,041,615 7,041,615 PTD_PLT Transportation Equipment - Heavy Vehicle 18,866,408 18,866,408 PTD_PLT Stores Equipment 652, ,266 PTD_PLT Tools, Shop, and Garage Equipment 5,049,281 5,049,281 PTD_PLT Laboratory Equipment 2,998,171 2,998,171 PTD_PLT Communication Equipment 11,572,629 11,572,629 PTD_PLT Communications Structures 974, ,134 PTD_PLT Miscellaneous Equipment 2,299,910 2,299,910 PTD_PLT Other Tangible Property 21,468 21,468 PTD_PLT Asset Retirement Costs for General Plant 72,634 72,634 PTD_PLT Rate Base Adj. incl. Fleet Vehicle Adj. 15,329,707 15,329,707 PTD_PLT Sub-total 131,354, ,354,086 Investment in Affiliates Generation 68,821,866 68,821,866 PROD_PLT Transmission 580,638, ,638,750 F_TRANS DEM CP_12 Sub-total 649,460, ,460,616 TOTAL PLANT-IN-SERVICE 2,452,040,856 2,452,040,856

2 Page 2 of 8 Accumulated Reserve for Depreciation Intangible Plant Misc. Intangible Plant (12,419,308) (12,419,308) LABOR Misc. Intangible Plant (software) (14,573,249) (14,573,249) LABOR Sub-total (26,992,557) (26,992,557) Production Plant Steam Production (30,672,268) (30,672,268) F_PRODU PKSUB CP_MAX ADJ_SALES Nuclear Production (47,202,667) (47,202,667) F_PRODU PKSUB CP_MAX ADJ_SALES Hydro Production (74,057,047) (74,057,047) F_PRODU ENE ADJ_SALES Other Production - GT & Diesel (10,533,385) (10,533,385) F_PRODU PKSUB CP_MAX ADJ_SALES Other Production - Other (41,509,031) (41,509,031) F_PRODU ENE ADJ_SALES Rate Base Adjustment (55,554,502) (55,554,502) PPLT_TEST Sub-total (259,528,899) (259,528,899) Transmission Plant Structures & Improvements (1,414,197) (1,414,197) F_TRANS DEM CPxTRANS Station Equipment (30,540,177) (30,540,177) F_TRANS DEM CPxTRANS Towers and Fixtures (281,185) (281,185) F_TRANS DEM CPxTRANS Poles and Fixtures (16,890,439) (16,890,439) F_TRANS DEM CPxTRANS Overhead Conduct and Device (14,675,780) (14,675,780) F_TRANS DEM CPxTRANS Adjustment 8,069,842 8,069,842 F_TRANS DEM CPxTRANS Sub-total (55,731,936) (55,731,936) Distribution Plant Structures & Improvements (9,435,984) (9,435,984) F_DISTR DEM CMAX_P Station Equipment (23,439,965) (23,439,965) F_DISTR DEM CMAX_P Spare Equipment - F_DISTR DEM CMAX_P Poles, Towers, and Fixtures - Primary (47,638,271) (47,638,271) F_DISTR DEM CMAX_P Poles, Towers, and Fixtures - Secondary (9,640,987) (9,640,987) F_DISTR DEM NCP_S Overhead Conductors and Devices - Primary (58,790,212) (58,790,212) F_DISTR DEM CMAX_P Overhead Conductors and Devices - Secondary (16,872,866) (16,872,866) F_DISTR DEM NCP_S Underground Conduit - Primary (4,350,677) (4,350,677) F_DISTR DEM CMAX_P Underground Conduit - Secondary (1,069,073) (1,069,073) F_DISTR DEM NCP_S Underground Conductors & Devices - Primary (6,787,446) (6,787,446) F_DISTR DEM CMAX_P Underground Conductors & Devices - Secondary (8,077,382) (8,077,382) F_DISTR DEM NCP_S Line Transformers - Primary (6,682,019) (6,682,019) F_DISTR DEM CMAX_P Line Transformers - Secondary (41,991,679) (41,991,679) F_DISTR DEM NCP_S Services (24,011,385) (24,011,385) F_DISTR CUS SERV Meters (11,392,438) (11,392,438) F_DISTR CUS METERS Smart Grid Meters (7,492,712) (7,492,712) F_DISTR CUS METERS Street Lighting and Signal Systems (2,618,443) (2,618,443) F_DISTR DEM STLGHT Asset Retirement Costs for Distribution Plant (3,791,756) (3,791,756) DISTR_DIRECT Adjustment (20,117,058) (20,117,058) DISTR_DIRECT Sub-total (304,200,353) (304,200,353) General Plant Structures & Improvements (6,360,387) (6,360,387) PTD_PLT Furniture and Equipment (1,190,381) (1,190,381) PTD_PLT Computer Hardware (6,564,346) (6,564,346) PTD_PLT Transportation Equipment - Light Vehicle (2,573,583) (2,573,583) PTD_PLT Transportation Equipment - Heavy Vehicle (7,794,551) (7,794,551) PTD_PLT Stores Equipment (308,342) (308,342) PTD_PLT Tools, Shop, and Garage Equipment (1,230,953) (1,230,953) PTD_PLT Laboratory Equipment (919,399) (919,399) PTD_PLT Communication Equipment (3,075,928) (3,075,928) PTD_PLT Miscellaneous Equipment (203,637) (203,637) PTD_PLT Other Tangible Property (21,468) (21,468) PTD_PLT Unallocated - PTD_PLT Adjustment (16,699,894) (16,699,894) PTD_PLT Sub-total (46,942,867) (46,942,867) TOTAL DEPRECIATION ACCRUAL (693,396,613) (693,396,613) NET PLANT 1,758,644,243 1,758,644,243

3 Page 3 of 8 Rate Base Adjustments Additions CWIP 6,614,316 6,614,316 PTD_PLT Community Energy & Eff. Dev. Fund 15,199,877 15,199,877 PTD_PLT Special Deposits 940, ,494 PTD_PLT Unamortized Debt Discount & Expense 4,347,022 4,347,022 PTD_PLT REC Inventory 3,807,351 3,807,351 PROD_PLT Vtel Contract 2,061,034 2,061,034 PTD_PLT Reg. Assets, Deferred Debits 3,530,572 3,530,572 PTD_PLT FAS 109 4,907,988 4,907,988 PTD_PLT M&S 21,547,477 21,547,477 PTD_PLT Millstone 3 Fuel Inventory 2,263,423 2,263,423 F_PRODU ENE ADJ_SALES Prepayments 6,473,786 6,473,786 PTD_PLT Wk Capital Allowance 7,231,554 7,231,554 O_M Sub-total 78,924,894 78,924,894 Deductions Accum. Deferred Income Taxes (393,835,876) (393,835,876) PTD_PLT Accum. Deferred ITC (1,274,116) (1,274,116) PTD_PLT Accrued Pension Expense 11,329,803 11,329,803 PTD_PLT Acc. Post Retr. Med. Exp. FAS 106 1,637,400 1,637,400 LABOR Acc. Other Post-Empl Ben. Exp. FAS 112 (947,997) (947,997) LABOR SERP (3,979,948) (3,979,948) LABOR Customer Deposits - F_DISTR CUS CUST Customer Advances for Construction (338,665) (338,665) F_DISTR CUS CUST Reg. Liab. - Plant (12,169,346) (12,169,346) PTD_PLT Reg. Liab. - Production (1,314,735) (1,314,735) PROD_PLT Reg. Liab. - Labor (3,432,307) (3,432,307) LABOR Sub-total (404,325,788) (404,325,788) TOTAL RATE BASE ADJ. (325,400,894) (325,400,894) TOTAL RATE BASE 1,433,243,349 1,433,243,349

4 Page 4 of 8 EXPENSES O & M Expenses Steam Power - Operation 500 Operation Supervision & Engineering 83,646 83,646 F_PRODU PKSUB CP_MAX ADJ_SALES 501 Fuel 5,896,793 5,896,793 F_PRODU ENE ADJ_SALES 502 Steam Expenses 369, ,488 F_PRODU PKSUB CP_MAX ADJ_SALES 503 Steam from Other Sources 303, ,506 F_PRODU PKSUB CP_MAX ADJ_SALES 505 Electric Expenses 162, ,576 F_PRODU PKSUB CP_MAX ADJ_SALES 506 Misc. Steam Power Exp. 739, ,935 F_PRODU PKSUB CP_MAX ADJ_SALES Sub-total 7,555,943 7,555,943 Steam Power - Maintenance 510 Maintenance Supervision & Engineering 30,633 30,633 F_PRODU PKSUB CP_MAX ADJ_SALES 511 Maintenance of Structures 23,392 23,392 F_PRODU PKSUB CP_MAX ADJ_SALES 512 Maintenance of Boiler Plant 285, ,579 F_PRODU PKSUB CP_MAX ADJ_SALES 513 Maintenance of Electric Plant 187, ,150 F_PRODU PKSUB CP_MAX ADJ_SALES 514 Maintenance of Misc. Steam Plt. 11,900 11,900 F_PRODU PKSUB CP_MAX ADJ_SALES Sub-total 538, ,654 Total Steam Power 8,094,597 8,094,597 Nuclear Power - Operation Operation Supervision & Engineering 1,279,627 1,279,627 F_PRODU PKSUB CP_MAX ADJ_SALES Nuclear Fuel Expense 1,362,490 1,362,490 F_PRODU ENE ADJ_SALES Electric Expenses 1,550,679 1,550,679 F_PRODU PKSUB CP_MAX ADJ_SALES Sub-total 4,192,796 4,192,796 Nuclear Power - Maintenance Maintenance Supervision & Engineering 563, ,713 F_PRODU PKSUB CP_MAX ADJ_SALES Maintenance of Reactor Plt Equip 215, ,677 F_PRODU PKSUB CP_MAX ADJ_SALES Maintenance of Electric Plant 369, ,095 F_PRODU PKSUB CP_MAX ADJ_SALES Maintenance of Misc. Nuclear Plt. - Sub-total 1,148,485 1,148,485 Total Nuclear Power 5,341,281 5,341,281 Hydro Power - Operation Operation Supervision & Engineering 24,193 24,193 F_PRODU ENE ADJ_SALES Water for Power 4,329 4,329 F_PRODU ENE ADJ_SALES Hydraulic Expenses 1,119,550 1,119,550 F_PRODU ENE ADJ_SALES Electric Expenses 283, ,290 F_PRODU ENE ADJ_SALES Misc. Hydraulic Power Exp. 9,549 9,549 F_PRODU ENE ADJ_SALES Rents - F_PRODU ENE ADJ_SALES Sub-total 1,440,912 1,440,912 Hydro Power - Maintenance Maintenance Supervision & Engineering - F_PRODU ENE ADJ_SALES Maintenance of Structures 53,684 53,684 F_PRODU ENE ADJ_SALES Maintenance of Reservoirs 534, ,725 F_PRODU ENE ADJ_SALES Maintenance of Electric Plant 1,258,440 1,258,440 F_PRODU ENE ADJ_SALES Maint. of Misc. Hydraulic Plt 520, ,659 F_PRODU ENE ADJ_SALES Sub-total 2,367,508 2,367,508 Total Hydro Power 3,808,420 3,808,420 Other Power - Operation Operation Supervision & Engineering 137, ,079 OTH_PWR Fuel 1,503,505 1,503,505 F_PRODU ENE ADJ_SALES Generation Expenses 1,109,122 1,109,122 OTH_PWR Misc. Other Power Generation Exp. 1,194,786 1,194,786 OTH_PWR Rents 481, ,381 OTH_PWR Ownership Adj. (985,740) (985,740) OTH_PWR Sub-total 3,440,133 3,440,133 Other Power Maintenance Maintenance Supervision & Engineering 18,600 18,600 OTH_PWR Maintenance of Structures 45,068 45,068 OTH_PWR Maint. of Generation & Electric Plt 95,048 95,048 OTH_PWR Maint of Misc Other Power Generation Plt 3,129,863 3,129,863 OTH_PWR Sub-total 3,288,578 3,288,578 Total Other Power 6,728,711 6,728,711 Other Power Supply Expense Purchased Power Energy (Net) 219,559, ,559,467 F_PRODU ENE ADJ_SALES Purchased Power Capacity (Net) 42,368,019 42,368,019 F_PRODU DEM CP_MAX System Control & Load Dispatch 3,141,089 3,141,089 F_PRODU DEM CP_MAX Other Expenses 112, ,372 F_PRODU DEM CP_MAX Sub-total 265,180, ,180,947 Total Other Power Supply Expense 265,180, ,180,947 Total Production 289,153, ,153,955

5 Page 5 of 8 23,973,008 Transmission Operation Expenses 560 Operation Supervision & Engineering 64,482 64,482 F_TRANS DEM CPxTRANS 561 Load Dispatching - Other 193, ,744 F_TRANS DEM CPxTRANS 561 Load Dispatching 4,021,013 4,021,013 F_TRANS DEM CPxTRANS 562 Station Expenses 628, ,957 F_TRANS DEM CPxTRANS 563 Overhead Line Expenses 314, ,630 F_TRANS DEM CPxTRANS 565 Transmission by Others 75,800,887 75,800,887 F_TRANS DEM CP_ Trans. By Others - VELCO 30,046,190 30,046,190 F_TRANS DEM CP_ Rents 318, ,937 F_TRANS DEM CPxTRANS Settlement Adj. 1,416,837 1,416,837 F_TRANS DEM CPxTRANS Sub-total 112,805, ,805,677 Transmission Maintenance Expenses 568 Maintenance Supervision & Engineering 10,101 10,101 F_TRANS DEM CPxTRANS 569 Maintenance of Structures 30,028 30,028 F_TRANS DEM CPxTRANS 570 Maintenance of Station Equip. 721, ,072 F_TRANS DEM CPxTRANS 571 Maintenance of OH Lines 2,986,408 2,986,408 F_TRANS DEM CPxTRANS 572 Maintenance of UG Lines Maintenance of Misc. Trans. Plt. 16,088 16,088 F_TRANS DEM CPxTRANS 575 Market Monitor 2,612,583 2,612,583 F_TRANS DEM CP_12 Sub-total 6,376,279 6,376,279 Total Transmission 119,181, ,181,956 Distribution Operation Expenses 580 Operation Supervision & Engineering 667, ,728 DISTR_OP 581 Load Dispatch 112, ,927 F_DISTR DEM CMAX_P 582 Station Expenses 242, ,348 F_DISTR DEM CMAX_P 583 OH Line Expenses - Primary 381, ,479 F_DISTR DEM CMAX_P 583 OH Line Expenses - Secondary 77,203 77,203 F_DISTR DEM NCP_S 584 UG Line Expenses - Primary 42,641 42,641 F_DISTR DEM CMAX_P 584 UG Line Expenses - Secondary 10,478 10,478 F_DISTR DEM NCP_S 585 Street Lighting & Signal System Exp. - - F_DISTR DEM STLGHT 586 Meter Expenses 338, ,323 F_DISTR CUS METERS 587 Customer Installation Exp. 45,863 45,863 F_DISTR CUS METERS 588 Misc. Distr. Exp. 1,591,937 1,591,937 F_DISTR DEM CMAX_P 589 Rents 2,317,594 2,317,594 F_DISTR CUS CUST Smart Power Adj. (1,708,096) (1,708,096) F_DISTR CUS METERS Sub-total 4,120,427 4,120,427 Distribution Maintenance Expenses 590 Maintenance Supervision & Engineering 145, ,531 DISTR_MN 591 Maintenance of Structures - - F_DISTR DEM CMAX_P 592 Maintenance of Station Equip. 1,716,424 1,716,424 F_DISTR DEM CMAX_P 593 Maintenance of OH Lines - Primary 21,915,328 21,915,328 F_DISTR DEM CMAX_P 593 Maintenance of OH Lines - Secondary 4,435,203 4,435,203 F_DISTR DEM NCP_S 594 Maintenance of UG Lines - Primary 492, ,595 F_DISTR DEM CMAX_P 594 Maintenance of UG Lines - Secondary 121, ,043 F_DISTR DEM NCP_S 595 Maintenance of Line Transformers - Primary F_DISTR DEM CMAX_P 595 Maintenance of Line Transformers - Secondary 1,015 1,015 F_DISTR DEM NCP_S 596 Maint. of Street Lighting & Signal System Exp. 61,581 61,581 F_DISTR DEM STLGHT 597 Maintenance of Meters 273, ,621 F_DISTR CUS METERS 598 Maint. of Misc. Distr. Exp. 168, ,315 F_DISTR DEM CMAX_P Adjustment 10,246,884 10,246,884 DISTR_MN Sub-total 39,577,700 39,577,700 Total Distribution 43,698,127 43,698,127 Customer Account 901 Supervision 62,914 62,914 F_DISTR CUS CUST_ACCT 902 Meter Reading 623, ,000 F_DISTR CUS CUST_ACCT 903 Customer Records & Collection 4,564,911 4,564,911 F_DISTR CUS CUST_ACCT 904 Uncollectable Accounts 2,170,114 2,170,114 F_DISTR CUS UNCOL 905 Misc. Customer Accounts 101, ,932 F_DISTR CUS CUST_ACCT Adjustment 2,910,647 2,910,647 F_DISTR CUS CUST_ACCT Sub-total 10,433,517 10,433,517 Customer Service & Information Expenses 907 Supervision 2,264,910 2,264,910 F_DISTR CUS CUST_ACCT 908 Customer Assistance Expense 27,558 27,558 F_DISTR CUS CUST_ACCT 909 I&I Advertising Expense 159, ,771 F_DISTR CUS CUST_ACCT 910 Misc Customer Assistance Expense - F_DISTR CUS CUST_ACCT Adjustment 222, ,976 F_DISTR CUS CUST_ACCT Sub-total 2,675,215 2,675,215 Sales Expenses 911 Supervision - F_DISTR CUS CUST_ACCT 912 Demostrating & Selling Expenses - - F_DISTR CUS CUST_ACCT 913 Advertising Expenses - F_DISTR CUS CUST_ACCT 916 Misc. Sales Expenses - F_DISTR CUS CUST_ACCT Administrative and General Expenses 920 Administrative & General Salaries 11,790,090 11,790,090 LABOR 921 Office Supplies 4,177,466 4,177,466 LABOR 922 Administrative Expenses Transferred - Credit (8,221,458) (8,221,458) LABOR 923 Outside Service Employed 4,518,277 4,518,277 LABOR 924 Property Insurance 1,776,228 1,776,228 PTD_PLT 925 Injuries & Damages 3,510,433 3,510,433 LABOR 926 Employee Pension & Benefits 12,756,377 12,756,377 LABOR 928 Regulatory Commission 235, ,263 F_DISTR ENE RTSCHREV 929 Duplicate Charges - Credit (267,181) (267,181) LABOR General Advertising Expenses 82,515 82,515 LABOR Misc. General Expenses 982, ,404 LABOR 931 Office Rent 254, ,425 LABOR 935 Maintenance of General Plant 7,518,168 7,518,168 PTD_PLT Business Development 1,021,464 1,021,464 DISTR_PLT Adjustment 19,448,187 19,448,187 LABOR Sub-total 59,582,657 59,582,657 TOTAL O & M EXPENSES 524,725, ,725,427

6 Page 6 of 8 Labor Expense Steam Power - Operation 500 Operation Supervision & Engineering Fuel Steam Expenses Steam from Other Sources Electric Expenses Misc. Steam Power Exp. - - Steam Power - Maintenance 510 Maintenance Supervision & Engineering Maintenance of Structures Maintenance of Boiler Plant Maintenance of Electric Plant Maintenance of Misc. Steam Plt. - Total Steam Power - - Nuclear Power - Operation Operation Supervision & Engineering Nuclear Fuel Expense Electric Expenses - Nuclear Power - Maintenance Maintenance Supervision & Engineering Maintenance of Reactor Plt Equip Maintenance of Electric Plant Maintenance of Misc. Nuclear Plt. - Total Nuclear Power - - Hydro Power - Operation Operation Supervision & Engineering 22,474 22,474 F_PRODU ENE ADJ_SALES Water for Power Hydraulic Expenses 702, ,603 F_PRODU ENE ADJ_SALES Electric Expenses 282, ,268 F_PRODU ENE ADJ_SALES Misc. Hydraulic Power Exp. (0) (0) F_PRODU ENE ADJ_SALES Rents - F_PRODU ENE ADJ_SALES Sub-total 1,007,345 1,007,345 Hydro Power - Maintenance Maintenance Supervision & Engineering - F_PRODU ENE ADJ_SALES Maintenance of Structures 24,859 24,859 F_PRODU ENE ADJ_SALES Maintenance of Reservoirs 263, ,877 F_PRODU ENE ADJ_SALES Maintenance of Electric Plant 643, ,933 F_PRODU ENE ADJ_SALES Maint. of Misc. Hydraulic Plt 58,232 58,232 F_PRODU ENE ADJ_SALES Sub-total 990, ,902 Total Hydro Power 1,998,247 1,998,247 Other Power - Operation Operation Supervision & Engineering 122, ,890 OTH_PWR Fuel Generation Expenses 164, ,457 OTH_PWR Misc. Other Power Generation Exp. 21,002 21,002 OTH_PWR Rents - Sub-total 308, ,349 Other Power Maintenance Maintenance Supervision & Engineering - OTH_PWR Maintenance of Structures 1,338 1,338 OTH_PWR Maint. of Generation & Electric Plt 13,691 13,691 OTH_PWR Maint of Misc Other Power Generation Plt 252, ,070 OTH_PWR System Control & Load Dispatch 977, ,376 OTH_PWR Other Expenses 101, ,609 OTH_PWR Sub-total 1,346,084 1,346,084 Total Other Power 1,654,434 1,654,434 Transmission Operation Expenses 560 Operation Supervision & Engineering 1,953 1,953 F_TRANS DEM CPxTRANS 561 Load Dispatching 193, ,744 F_TRANS DEM CPxTRANS 562 Station Expenses 67,112 67,112 F_TRANS DEM CPxTRANS 563 Overhead Line Expenses 36,223 36,223 F_TRANS DEM CPxTRANS 564 Underground Line Expenses Transmission by Others Misc. Expenses Rents - Sub-total 299, ,032 Transmission Maintenance Expenses 568 Maintenance Supervision & Engineering - F_TRANS DEM CPxTRANS 569 Maintenance of Structures 29,235 29,235 F_TRANS DEM CPxTRANS 570 Maintenance of Station Equip. 216, ,200 F_TRANS DEM CPxTRANS 571 Maintenance of OH Lines 125, ,398 F_TRANS DEM CPxTRANS 572 Maintenance of UG Lines Maintenance of Misc. Trans. Plt. 3,398 3,398 F_TRANS DEM CPxTRANS Sub-total 374, ,231 Total Transmission 673, ,263

7 Page 7 of 8 Distribution Operation Expenses 580 Operation Supervision & Engineering 610, ,276 DISTR_OP 581 Load Dispatch 112, ,807 F_DISTR DEM CMAX_P 582 Station Expenses 120, ,476 F_DISTR DEM CMAX_P 583 OH Line Expenses - Primary 559, ,251 F_DISTR DEM CMAX_P 583 OH Line Expenses - Secondary 113, ,181 F_DISTR DEM NCP_S 584 UG Line Expenses - Primary 31,719 31,719 F_DISTR DEM CMAX_P 584 UG Line Expenses - Secondary 7,794 7,794 F_DISTR DEM NCP_S 585 Street Lighting & Signal System Exp. - F_DISTR DEM STLGHT 586 Meter Expenses 589, ,127 F_DISTR CUS METERS 587 Customer Installation Exp. 38,951 38,951 F_DISTR CUS METERS 588 Misc. Distr. Exp. 894, ,718 F_DISTR DEM CMAX_P 589 Rents - F_DISTR CUS CUST Sub-total 3,078,300 3,078,300 Distribution Maintenance Expenses 590 Maintenance Supervision & Engineering 128, ,668 DISTR_MN 591 Maintenance of Structures - F_DISTR DEM CMAX_P 592 Maintenance of Station Equip. 917, ,652 F_DISTR DEM CMAX_P 593 Maintenance of OH Lines - Primary 6,574,544 6,574,544 F_DISTR DEM CMAX_P 593 Maintenance of OH Lines - Secondary 1,330,550 1,330,550 F_DISTR DEM NCP_S 594 Maintenance of UG Lines - Primary 71,727 71,727 F_DISTR DEM CMAX_P 594 Maintenance of UG Lines - Secondary 17,625 17,625 F_DISTR DEM NCP_S 595 Maintenance of Line Transformers - Primary F_DISTR DEM CMAX_P 595 Maintenance of Line Transformers - Secondary F_DISTR DEM NCP_S 596 Maint. of Street Lighting & Signal System Exp. 44,578 44,578 F_DISTR DEM STLGHT 597 Maintenance of Meters 218, ,396 F_DISTR CUS METERS 598 Maint. of Misc. Distr. Exp. 139, ,009 F_DISTR DEM CMAX_P Sub-total 9,443,556 9,443,556 Total Distribution 12,521,855 12,521,855 Customer Account 901 Supervision 37,408 37,408 F_DISTR CUS CUST_ACCT 902 Meter Reading 522, ,055 F_DISTR CUS CUST_ACCT 903 Customer Records & Collection 1,529,541 1,529,541 F_DISTR CUS CUST_ACCT 904 Uncollectable Accounts - F_DISTR CUS UNCOL 905 Misc. Customer Accounts 101, ,757 F_DISTR CUS CUST_ACCT Sub-total 2,190,760 2,190,760 Customer Service & Information Expenses 907 Supervision - F_DISTR CUS CUST_ACCT 908 Customer Assistance Expense 2,189,009 2,189,009 F_DISTR CUS CUST_ACCT 909 I&I Advertising Expense - F_DISTR CUS CUST_ACCT 910 Misc Customer Assistance Expense 137, ,207 F_DISTR CUS CUST_ACCT Sub-total 2,326,217 2,326,217 Sales Expenses 911 Supervision Demonstrating & Selling Expenses Advertising Expenses Misc. Sales Expenses - TOTAL O & M LABOR EXP. 21,364,775 21,364,775 Depreciation Expense Intangible Plant 301 Organizational Expense Franchise & Consents Misc. Intangible Plant 9,068,763 9,068,763 PTD_PLT Sub-total 9,068,763 9,068,763 Amortization Reg. Assets & Deferred Debits 2,204,882 2,204,882 PTD_PLT Regulatory Liabilities (7,865,206) (7,865,206) PTD_PLT Other 750, ,902 PTD_PLT Plt. Acquistion Costs 2,086,475 2,086,475 PTD_PLT FERC License 32,938 32,938 F_TRANS DEM CP_12 DSM Program 2,878,941 2,878,941 PROD_PLT Sub-total 88,932 88,932 Production Production 19,532,654 19,532,654 PROD_PLT Sub-total 19,532,654 19,532,654 Transmission Plant Transmission Plant 2,893,583 2,893,583 F_TRANS DEM CPxTRANS Sub-total 2,893,583 2,893,583 Distribution Plant Distribution Plant 17,519,823 17,519,823 DISTR_PLT Sub-total 17,519,823 17,519,823 General Plant Plant General Plant Plant 3,781,776 3,781,776 PTD_PLT Sub-total 3,781,776 3,781,776 TOTAL DEPRECIATION EXPENSES 52,885,531 52,885,531 Misc. Expenses Accretion Expense 258, ,740 RTBASE Credit Facility Fees 126, ,161 RTBASE Sub-total 384, ,901 TOTAL INTEREST AND OTHER EXPENSES 384, ,901

8 Page 8 of 8 Taxes Other Than Income Taxes 408 Municipal 29,161,718 29,161,718 PTD_PLT 408 FICA 2,438,733 2,438,733 LABOR 408 Unemployment 5,584 5,584 LABOR 408 Use - PTD_PLT 408 Miscellaneous - PTD_PLT 408 Hazardous Use - PTD_PLT GRT 6,266,000 6,266,000 F_DISTR ENE RTSCHREV Sub-total 37,872,035 37,872,035 TOTAL TAXES OTHER THAN INCOME TAX 37,872,035 37,872,035 Additions to Operating Income Non-deductible AFUDC Equity 483, ,165 RTBASE Non-depreciable ITC basis reduction 109, ,002 RTBASE Non-deductible meals expense 113, ,474 RTBASE TOTAL 705, ,641 Deductions from Operating Income Non-Taxable Equity Earnings from VELCO (342,434) (342,434) RTBASE Non-Taxable Equity Earnings from Vt. Yankee (70,056) (70,056) RTBASE Non-Taxable Equity Earnings of MY, CY, YA, etc. - RTBASE TOTAL (412,490) (412,490) Net Additions/Deductions to Oper. Inc. 293, ,151 Other Tax Adjustments FIT Adjustments (4,456,126) (4,456,126) RTBASE TOTAL (4,456,126) (4,456,126) Income Taxes Federal 27,440,874 27,440,874 RTBASE State 8,440,019 8,440,019 RTBASE TOTAL 35,880,893 35,880,893 Other Expenses Merger Savings - A&G (9,259,743) (9,259,743) MERGER_AG Merger Savings - Sales & Cust. Serv. (6,443) (6,443) MERGER_CSSALES Merger Savings - Cust. (1,726,302) (1,726,302) MERGER_CA Merger Savings - Distr. (4,994,194) (4,994,194) MERGER_DISTR Merger Savings - Trans. (1,154,985) (1,154,985) MERGER_TRANS Merger Savings - Oth. Power Supply (1,058,333) (1,058,333) MERGER_OPS TOTAL (18,200,000) (18,200,000) State Tax Adjustments VT Solar ITC (31,620) (31,620) RTBASE ITC Basis Adj. 3,197 3,197 RTBASE AFUDC Deferred Tax Adj. 2,442 2,442 RTBASE TOTAL (25,981) (25,981) Operating Revenues Rate Schedule Revenue 594,664, ,664,321 F_DISTR ENE RTSCHREV Equity in Earnings of Affiliates - Prod. 218, ,238 F_PRODU DEM PPLT Equity in Earnings of Affiliates - Trans. 84,023,531 84,023,531 F_TRANS DEM CP_12 Business Development Revenue 1,400,954 1,400,954 F_DISTR DEM DPLT Forfeited Discounts 929, ,530 F_DISTR CUS RES_GS Misc. Service Revenue 784, ,565 F_DISTR CUS RES_CUST Mutual Aid 999, ,272 F_DISTR DEM DTPLT Pole Attachments 4,569,318 4,569,318 F_DISTR DEM ATTACHMENTS EIC Program Rentals 1,387,543 1,387,543 F_DISTR DEM DTPLT Rent 621, ,114 F_DISTR DEM DTPLT Other Elec. Rev 1,295,846 1,295,846 F_DISTR DEM DPLT Trans. Revenues (HVDC) 6,113,507 6,113,507 F_TRANS DEM CP_ Trans. Revenues (Sch. 21 GMP Network) 3,160,392 3,160,392 F_TRANS DEM TPLT Sub-total 700,168, ,168,131 TOTAL 700,168,131